VAT Control Statement & Electronic Record of Sales

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F15%3A00124756" target="_blank" >RIV/00216224:14220/15:00124756 - isvavai.cz</a>

Výsledek na webu

<a href="https://prawo.uwb.edu.pl/uploads/documents/acr-15-no.pdf?t=1654069182" target="_blank" >https://prawo.uwb.edu.pl/uploads/documents/acr-15-no.pdf?t=1654069182</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15290/acr" target="_blank" >10.15290/acr</a>

Jazyk výsledku

angličtina

Název v původním jazyce

VAT Control Statement & Electronic Record of Sales

Popis výsledku v původním jazyce

In the Czech legal order some news related to fight against tax frauds on value added tax (hereinafter "VAT") appeared on the beginning of 2016. The collective of authors tried to approach two of the most controversial legal institutes – VAT Control Statement and Electronic Record of Sales. We can enunciate about the VAT Control Statement that it’s a legal institute which can portray matching and chaining of VAT taxable supplies in the framework of "value added" to the tax authority. Short-term practice speaks in favor of suitability of implementation of this legal institute, which is described below. It’s necessary to point out that electronic record of sales is very arguable topic in the Czech Republic nowadays and in some time we can find out how effective tool to fight against tax frauds it became. Unlike to other European countries systems of electronic record, the Czech one lays fewer obligations to taxable persons registered for VAT and its customers. It can be summarized that in case of these legal institutes thought theoretically they serve a legitimate objective and laudable purpose and only practice will show whether administrative burden imposed on tax payers is reasonable and VAT Control Statement and Electronic Record of Sales become effective legal institutes in the fight against tax frauds.

Název v anglickém jazyce

VAT Control Statement & Electronic Record of Sales

Popis výsledku anglicky

In the Czech legal order some news related to fight against tax frauds on value added tax (hereinafter "VAT") appeared on the beginning of 2016. The collective of authors tried to approach two of the most controversial legal institutes – VAT Control Statement and Electronic Record of Sales. We can enunciate about the VAT Control Statement that it’s a legal institute which can portray matching and chaining of VAT taxable supplies in the framework of "value added" to the tax authority. Short-term practice speaks in favor of suitability of implementation of this legal institute, which is described below. It’s necessary to point out that electronic record of sales is very arguable topic in the Czech Republic nowadays and in some time we can find out how effective tool to fight against tax frauds it became. Unlike to other European countries systems of electronic record, the Czech one lays fewer obligations to taxable persons registered for VAT and its customers. It can be summarized that in case of these legal institutes thought theoretically they serve a legitimate objective and laudable purpose and only practice will show whether administrative burden imposed on tax payers is reasonable and VAT Control Statement and Electronic Record of Sales become effective legal institutes in the fight against tax frauds.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Annual Center Review

ISSN

1899-5942

e-ISSN

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Svazek periodika

2015

Číslo periodika v rámci svazku

8

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

6

Strana od-do

31-35

Kód UT WoS článku

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EID výsledku v databázi Scopus

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